REGISTERED COMPANY NUMBER: 07396268 (England and Wales) REGISTERED CHARITY NUMBER: 1140157
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
FOR
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS
IN ADULTS AND CHILDREN
D.R.E. & Co. Limited Chartered Accountants 7 Lower Brook Street Oswestry Shropshire SY11 2HG
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 to 7 |
| Notes to the Financial Statements | 8 to 12 |
| Detailed Statement of Financial Activities | 13 |
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
REPORT OF THE TRUSTEES FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 1 November 2019 to 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and Activities
The objectives of the charity are to stimulate and advance scientific knowledge, professional interaction and exchange of ideas among the Society members relating to movement analysis in adults and children in clinical and research settings for the public benefit.
Achievements and Performance
The impact of the coronavirus pandemic inevitably had an impact on ESMACs activities during 2020. Despite the inability to hold our planned conference in Denmark, we were able to hold a virtual online conference, V-ESMAC 2020, on 17th September 2020. This was highly successful, following a lot of hard work by our Board, other society members and our commercial partners. We received 250 abstract submissions for the scientific programme, and 300 delegates attended. This provides confidence that virtual meetings can be very successful, and accessible to a wide range of delegates, some of whom may be unable to travel to our normal conferences. All of the material presented was made available online for 2 months after the conference, open to delegates for free, and also non delegates for a small fee.
The travel grants offered to early career researchers are an important part of the work that ESMAC carries out to support our charitable objectives. Whilst travel was not possible this year, ESMAC did fund 10 free places for the virtual conference for researchers who were giving an oral or poster presentation. We received 16 applications, and these were shortlisted by a panel of 3 reviewers based on the quality of their submission and financial need.
With restrictions on international travel likely to be in place for some time, ESMAC will continue to explore other initiatives that it can support to promote our charitable objectives.
ESMAC decided not to run a gait course this year, but given the success of the virtual conference, there are already plans for an online course for 2021. This may become a regular event in the future, as a complement to our physical course, enabling a wider range of delegates to attend.
Our planned physical conference in Odense, Denmark has now been postponed until October 2021. A final decision on whether to proceed will be made in the spring. The postponement did present a financial challenge to our commercial partners (C-In). We negotiated a settlement, in the form of a security deposit, to ensure that the rescheduled conference can still be arranged according to the original plans. The board members felt that this was an acceptable risk, and within our financial means. We anticipate that the amount will be reimbursed in August 2021.
Financial performance for the year 2019/20 was satisfactory. Income has increased this year, with a significant surplus from a highly successful meeting in Amsterdam in 2019, as well as V-ESMAC 2020. Membership fee income also remained healthy, with 160 members registered in the year.
The trustees report a surplus for the year of £21,775.
Public benefit
The trustees have taken into account the Charity Commission guidance on public benefit and believe that the activities are in line with that guidance.
Page 1
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS
IN ADULTS AND CHILDREN
REPORT OF THE TRUSTEES
FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
OBJECTIVES AND ACTIVITIES
Reserves policy
The company's reserve policy is to ensure that funds held are sufficient to cover expenditure for at least the following twelve months.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The European Society for Movement Analysis in Adults and Children is a company limited by guarantee, incorporated on 4th October 2010 and a registered charity governed by its memorandum and articles of association. Charity number: 1140157. Company number: 07396268. The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £10.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
07396268 (England and Wales)
Registered Charity number 1140157
Registered office
ORLAU Robert Jones & Agnes Hunt Orthopaedic Hospital NHS Foundation Trust Oswestry Shropshire SY10 7AG
Trustees
N J Postans Dr G J Barton Dr M G Sangeux Dr S I Wolf (resigned 17.9.20) Dr L Bar-On (resigned 17.9.20) Dr M Svehlik Dr S Armand A Assi Dr Z Sawacha Dr M Goudriaan (appointed 17.9.20)
Treasurer
N J Postans
Chairman
Dr M Svehlik
Company Secretary Dr M Goudriaan
Page 2
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
REPORT OF THE TRUSTEES
FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner D.R.E. & Co. Limited Chartered Accountants 7 Lower Brook Street Oswestry Shropshire SY11 2HG
Bank
Lloyds Bank Plc Headington Oxford OX3 9AB
Approved by order of the board of trustees on 14 May 2021 and signed on its behalf by:
N J Postans - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
Independent examiner's report to the trustees of European Society for Movement Analysis in Adults and Children ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 1 November 2019 to 31 December 2020.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Aled Davies F.C.C.A D.R.E. & Co. Limited Chartered Accountants 7 Lower Brook Street Oswestry Shropshire SY11 2HG
14 May 2021
Page 4
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
| Period | |||
|---|---|---|---|
| 1.11.19 | |||
| to | Year Ended | ||
| 31.12.20 | 31.10.19 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 3,414 | 1,672 | |
| Investment income | 3 | 13 | 14 |
| Other income | 26,106 | 11,345 | |
| Total | 29,533 | 13,031 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| Charitable | 8,578 | 12,068 | |
| Other | **(820) ** | 1,486 | |
| Total | 7,758 | 13,554 | |
| NET INCOME/(EXPENDITURE) | 21,775 | (523) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 48,183 | 48,706 | |
| TOTAL FUNDS CARRIED FORWARD | 69,958 | 48,183 |
The notes form part of these financial statements
Page 5
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
BALANCE SHEET 31 DECEMBER 2020
| 31.12.20 | 31.10.19 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Debtors | 7 | 15,426 | 1,673 |
| Cash at bank | 62,611 | 47,676 | |
| 78,037 | 49,349 | ||
| CREDITORS | |||
| Amounts falling due within one year | 8 | (8,079) | (1,166) |
| NET CURRENT ASSETS | 69,958 | 48,183 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 69,958 | 48,183 | |
| NET ASSETS | 69,958 | 48,183 | |
| FUNDS | 9 | ||
| Unrestricted funds | 69,958 | 48,183 | |
| TOTAL FUNDS | 69,958 | 48,183 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2020.
The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
BALANCE SHEET - continued 31 DECEMBER 2020
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 14 May 2021 and were signed on its behalf by:
N J Postans - Trustee
The notes form part of these financial statements
Page 7
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
1. CHARITY INFORMATION
European Society for Movement Analysis in Adults and Children is a charitable company, limited by guarantee, registered in England and Wales. The charity number, company number and registered office details can be found in the Report of The Trustees.
Statement of Compliance
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.
They have been prepared in accordance with the Charities SORP (FRS 102) and FRS 102.
The accounts are for the individual entity only.
These financial statements are presented in (£) sterling, rounded to the nearest £1.
Going Concern
The financial statements have been prepared on a going concern basis as the trustees are of the opinion that the charity will be able to pay its liabilities as and when they fall due.
The trustees have reached this conclusion after assessing the charity's future cash and funding requirements along with budgets and medium term plans.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of VAT which cannot be recovered.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Funds held by the charity are all of an unrestricted general nature which can be used in accordance with the charitable objects at the discretion of the trustees.
Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £10.
continued...
Page 8
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| Period | ||
| 1.11.19 | ||
| to | Year Ended | |
| 31.12.20 | 31.10.19 | |
| £ | £ | |
| Bank Interest | 13 | 14 |
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 1.11.19 | |||
|---|---|---|---|
| to | 31.12.20 | 31.10.19 | |
| £ | £ | ||
| Auditors' remuneration for non audit work | 848 | 848 | |
| 848 | 848 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 December 2020 nor for the year ended 31 October 2019.
Trustees' expenses
There were travel expenses paid to two trustees in the period ended 31 December 2020 of £279 (2019:Nil).
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 1,672 |
| Investment income | 14 |
| Other income | 11,345 |
| Total | 13,031 |
| EXPENDITURE ON | |
| Charitable activities | |
| Charitable | 12,068 |
| Other | 1,486 |
| Total | 13,554 |
continued...
Page 9
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|
| Unrestricted | ||||
| fund | ||||
| £ | ||||
| NET INCOME/(EXPENDITURE) | (523) | |||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 48,706 | |||
| TOTAL FUNDS CARRIED FORWARD | 48,183 | |||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.20 | 31.10.19 | |||
| £ | £ | |||
| Trade debtors | 1,737 | 1,673 | ||
| Other debtors | 13,689 | - | ||
| 15,426 | 1,673 | |||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.20 | 31.10.19 | |||
| £ | £ | |||
| Trade creditors | 8,079 | 1,166 | ||
| 9. | MOVEMENT IN FUNDS | |||
| Net | ||||
| At | movement | At | ||
| 1.11.19 | in funds | 31.12.20 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 48,183 | 21,775 | 69,958 | |
| TOTAL FUNDS | 48,183 | 21,775 | 69,958 |
continued...
Page 10
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 29,533 | (7,758) | 21,775 |
| TOTAL FUNDS | 29,533 | **(7,758) ** | 21,775 |
| Comparatives for movement in funds | |||
| Net | |||
| At | movement | At | |
| 1.11.18 | in funds | 31.10.19 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 48,706 | (523) | 48,183 |
| TOTAL FUNDS | 48,706 | (523) | 48,183 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 13,031 | (13,554) | (523) |
| TOTAL FUNDS | 13,031 | (13,554) | (523) |
continued...
Page 11
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 December 2020.
Page 12
EUROPEAN SOCIETY FOR MOVEMENT ANALYSIS IN ADULTS AND CHILDREN
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 NOVEMBER 2019 TO 31 DECEMBER 2020
| Period | ||
|---|---|---|
| 1.11.19 | ||
| To | Year Ended | |
| 31.12.20 | 31.10.19 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Membership Fees | 3,414 | 1,672 |
| Investment income | ||
| Bank Interest | 13 | 14 |
| Other income | ||
| Annual Meetings | 25,853 | 11,345 |
| Exchange Gain | 253 | - |
| 26,106 | 11,345 | |
| Total incoming resources | 29,533 | 13,031 |
| EXPENDITURE | ||
| Charitable activities | ||
| Journal Charges | - | 70 |
| Bank, Credit Card and Leasing Costs | 99 | 234 |
| Travel Scholarship | 739 | 3,200 |
| Travel Costs | 279 | 2,686 |
| Management & IT | 5,793 | 6,330 |
| 6,910 | 12,520 | |
| Support costs | ||
| Governance costs | ||
| Auditors' remuneration for non audit work | 848 | 848 |
| Exchange losses | - | 186 |
| 848 | 1,034 | |
| Total resources expended | 7,758 | 13,554 |
| Net income/(expenditure) | 21,775 | (523) |
This page does not form part of the statutory financial statements
Page 13
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Signed by Neil Postans using authentication code KFRtZlduNEREXksu at IP address 208.127.199.202, on 2021/05/19 09:25:14 Z.
Neil Postans's e-mail address is: neil.postans@nhs.net.